prescription of the input tax claim

Quelle: https://www.haufe.de/steuern/umsatzsteuer-vorsteuerverjaehrung

TL;DR

Preservation of the right to claim the input tax (IV) refers to the statutory limitation on the right to assert or receive a refund of input tax from the tax authority. After the limitation period expires, the claim can no longer be enforced. The time limits are defined by relevant statutes (e.g., VAT Act/Tax Code) and may be interrupted or …

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